SELECTION OF THE COST DRIVERS USING INTEGRATED DECISION MODEL

In today’ s business world, it is very important for businesses to have accurate and precise, timely information. In today's market conditions, with increasingly competitive conditions, enterprises face serious problems about quality, cost and duration of response. For this reason, it is vital to be able to be effective and competitive to reach the knowledge of the cost of the goods or services produced in a timely and accurate manner. Businesses are looking for solutions to these problems using costing systems that use cost driver to allocate the costs to products or services. In today’ s business world, it is very important for businesses to have accurate and precise, timely information. In today's market conditions, with increasingly competitive conditions, enterprises face serious problems about quality, cost and duration of response. For this reason, it is vital to be able to be effective and competitive to reach the knowledge of the cost of the goods or services produced in a timely and accurate manner. Businesses are looking for solutions to these problems using costing systems that use cost driver to allocate the costs to products or services. This study proposes an integrated cost driver selection model that uses six mutually supportive selection criteria that allow commpanies using cost system allocate the overhead costs to products. In this model Analytic Hierarchy Process, TOPSIS and MOORA are used integratively. Analytic Hierarchy Process are used to determined the weigth of the criteria that are used in this model and alternative cost drivers that will be evaluate by using the proposed model. The weight of criteria and alternative cost drivers will be used to generate the TOPSIS and MOORA Ratio, and MOORA Referans Point Theory decision matrix. As a result of the application of proposed ？ntegrated cost driver selection model, the most appropriate cost driver for the allocation of the overhead costs will be selected by using the sequences obtained from the methods in the proposed model